@thesis{thesis,
		author={Akmal  Nur Rahma},
		title ={ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) TERHADAP PENYAJIAN LAPORAN KEUANGAN BUM DESA
(STUDI PADA DESA RAJA)},
		year={2022},
		url={http://repository.umpalopo.ac.id/3148/},
		abstract={This study aims to explore the meaning and interpretation of the financial statements of BUMDes Raja Mandiri Raja using the principles of SAK ETAP. This study uses a qualitative method with a phenomenological approach with observation, interviews, and document review techniques carried out at BUMDes Raja Mandiri Raja located in Raja, Kecamatan Bua Kabupaten Luwu . BUMDes Raja Mandiri Raja does not make financial reports in accordance with SAK-ETAP. BUMDes Raja Mandiri Raja only makes the two financial statements listed above, namely the Statement of Financial Position and the Statement of Profit/Loss.
Keywords: Financial reports, BUMDes, SAK-ETAP}
		}